Other income (E.g. gains)


Other income comes from transactions that are not part of a charity’s ordinary operations but affect the charity’s profit and loss. This may include: gains (only when they form part of the surplus/deficit for the year) such as sale of a charity’s asset this might include motor vehicle, equipment, real estate, investments, assets that are not part of a charity’s inventory (stock or sale of goods); forgiveness of a liability or debt; and gains from foreign currency transactions.


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Integrity, honesty and unbiased assessment are at the core of Giving Guide’s mission. The charity sector is important to the economy and culture of Australia, We believe independently assessing the accountability, transparency and effectiveness of the sector beyond what is currently available is important to it's future.

Giving Guide anticipates enhancing the level of governance and transparency in the Australian charity sector. An independent charity advisor would benefit the sector by helping charities consider exceeding the existing governance standards of the Australian Charities and Not-for-profits Commission (ACNC) to the benefit of donors.

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